Debating Proposed Reforms of the Taxation of Corporate Income in the European Union

Debating Proposed Reforms of the Taxation of Corporate Income in the European Union

This paper reviews the European Commission''s latest proposals (European Commission, 2002) for the co-ordination of corporation taxes within the EU. It provides a brief summary of the report, and then investigates the nature of the tax obstacles identified by the Commission, the conceptual...

Бүрэн тодорхойлолт

Номзүйн дэлгэрэнгүй
Үндсэн зохиолч:	Devereux, M
Формат:	Journal article
Хэвлэсэн:	2004

Ижил төстэй зүйлс

THE IMPACT OF CORPORATE INCOME TAXATION ON THE LOCATION OF FDI IN THE EUROPEAN UNION
-н: Gheorghe MATEI, зэрэг
Хэвлэсэн: (2010-11-01)

Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment
-н: Devereux, M
Хэвлэсэн: (1999)

The Prospects of the Corporate Taxation Agreement in the European Union
-н: Gheorghe Matei, зэрэг
Хэвлэсэн: (2009-01-01)

The Prospects of the Corporate Taxation Agreement in the European Union
-н: Gheorghe Matei, зэрэг
Хэвлэсэн: (2009-01-01)

ASPECTS CONCERNING CORPORATE TAXATION IN THE EUROPEAN UNION
-н: Gheorghe MATEI, зэрэг
Хэвлэсэн: (2009-05-01)

Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment
-н: Mlčúchová Markéta
Хэвлэсэн: (2023-09-01)

What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States
-н: Karpowicz Andrzej
Хэвлэсэн: (2022-12-01)

Taxmanship : principles and proposals for the reform of taxation/
-н: 226397 Clark, Colin
Хэвлэсэн: (1970)

Corporate income tax reforms and international tax competition
-н: Devereux, M, зэрэг
Хэвлэсэн: (2002)

THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE
-н: E. Nosova
Хэвлэсэн: (2016-01-01)

GREEN TAXATION IN THE EUROPEAN UNION
-н: Narcis MITU, зэрэг
Хэвлэсэн: (2011-11-01)

LABOUR TAXATION IN THE EUROPEAN UNION
-н: Sabau-Popa Liviu Mihai, зэрэг
Хэвлэсэн: (2011-07-01)

Company Taxation in the European Union
-н: Dorota Wawrzyniak
Хэвлэсэн: (2011-09-01)

Issues in the taxation of income from foreign portfolio and direct investment
-н: Devereux, M
Хэвлэсэн: (2000)

Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
-н: A. P. Garnov, зэрэг
Хэвлэсэн: (2021-07-01)

The brain drain and income taxation: a proposal,
-н: Bhagwati, Jagdish N.
Хэвлэсэн: (2011)

The Taxation of Agriculture in the European Union Countries
-н: Kinga Gruziel, зэрэг
Хэвлэсэн: (2018-12-01)

DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION
-н: Gabriela DOBROTĂ
Хэвлэсэн: (2010-09-01)

DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION
-н: Gabriela DOBROTĂ
Хэвлэсэн: (2010-06-01)

The Transposition of the OECD-Proposed Tax Reform at the European Union level
-н: Laurentiu-Mihai Tanase, зэрэг
Хэвлэсэн: (2024-08-01)

Compliance costs of corporate income taxation in malaysia, 1995
-н: Loh, A., зэрэг
Хэвлэсэн: (1997)

The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations
-н: Milena Otavová
Хэвлэсэн: (2014-01-01)

Corporate taxation and investment : the implication of the 1984 tax reform /
-н: 424374 Morgan, Eleanor J.
Хэвлэсэн: (1986)

CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION
-н: ALICE CRISTINA MARIA ZDANOVSCHI
Хэвлэсэн: (2012-05-01)

Taxation of public pensions in European Union countries
-н: Cieślukowski Maciej
Хэвлэсэн: (2024-06-01)

Determinants of inheritance and gifts taxation in the European Union
-н: Kudła Janusz, зэрэг
Хэвлэсэн: (2023-09-01)

Direct Taxation in the European Union Countries (I)
-н: Maria-Cosmina PINȚEA
Хэвлэсэн: (2021-09-01)

ANALYSIS OF THE TAXATION TREND IN THE STATES OF THE EUROPEAN UNION
-н: Gica-Gherghina, Culiţă
Хэвлэсэн: (2013-01-01)

Financial transactions taxation in the European Union and Croatia
-н: Massimo Milevoj
Хэвлэсэн: (2016-09-01)

The European Commission Proposal for a Council Directive on a Common Corporate Tax Base (CCCTB) as an Example of Applying Financial Accounting Standards in Taxation on the Corporate Income Tax
-н: Martynas Endrijaitis
Хэвлэсэн: (2021-06-01)

Changes in the taxation of personal and corporate income in developed countries
-н: Leoš Vítek
Хэвлэсэн: (2012-01-01)

Reforming the taxation of personal income and the need for universal Declaration in Kazakhstan
-н: Marjan Urazgalieva, зэрэг
Хэвлэсэн: (2019-05-01)

Essence of Wealth and its Taxation in European Union Countries
-н: Iarenko Ganna M.
Хэвлэсэн: (2013-12-01)

Harmonization of income taxation of individuals in the Eurasian economic union countries
-н: Yu. D. Shmelev
Хэвлэсэн: (2019-04-01)

Reforming Taxation System under Conditions of European Integration
-н: Olha Zhuk
Хэвлэсэн: (2017-12-01)

COMPARATIVE ANALYSIS OF THE LEVEL OF TAXATION IN ROMANIA AND EUROPEAN UNION
-н: MARIA ZENOVIA GRIGORE, зэрэг
Хэвлэсэн: (2011-04-01)

TAXATION OF ENERGY PRODUCTS AND ELECTRICITY TO THE EUROPEAN UNION LEVEL
-н: PĂUNESCU ALBERTO NICOLAE, зэрэг
Хэвлэсэн: (2012-06-01)

INDIRECT TAXATION TRENDS IN THE EUROPEAN UNION MEMBER STATES
-н: MARIUS CRISTIAN MILOŞ, зэрэг
Хэвлэсэн: (2014-12-01)

THE IMPACT OF THE FINANCIAL CRISIS ON TAXATION IN ROMANIA AND IN EUROPEAN UNION
-н: TEODORESCU CRISTIAN DRAGOS
Хэвлэсэн: (2014-05-01)

The Dynamics of Taxation Applied to Multinational Enterprises in the European Union
-н: Laurențiu-Mihai Tănase, зэрэг
Хэвлэсэн: (2022-12-01)